PENGARUH PENGETAHUAN MANAJER TERHADAP GAYA PENGGUNAAN INFORMASI AKUNTANSI MANAJEMEN DAN ACTIVITY-BASED MANAGEMENT SERTA IMPLIKASINYA PADA PENERAPAN DIAGNOSIS RELATED GROUP (Studi pada Rumah Sakit Umum di Provinsi Daerah Istimewa Yogyakarta dan Jawa Tengah)

Ambarriani, Anastasia Susty (2012) PENGARUH PENGETAHUAN MANAJER TERHADAP GAYA PENGGUNAAN INFORMASI AKUNTANSI MANAJEMEN DAN ACTIVITY-BASED MANAGEMENT SERTA IMPLIKASINYA PADA PENERAPAN DIAGNOSIS RELATED GROUP (Studi pada Rumah Sakit Umum di Provinsi Daerah Istimewa Yogyakarta dan Jawa Tengah). Phd thesis, Universitas Padjajaran Bandung.

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Abstract

Health is one of the basic requirements to improve the nation’s competitive advantage. The Government of the Republic of Indonesia has launched Diagnosis - Related Group in order to improve national health care system. On top of that, the government also put effort in improving hospital management system in general. Hospital system plays an important role in the creation of healthy society . Though hospital is a non-profit organization in its nature, it has to be professionally managed. In so doing, adequate managerial accounting information system is a vital support. Manager’s knowledge on managerial accounting has significant impact on his/her style in using management accounting information system. Interactive manager’s style in using management accounting information will direct the development of adequate management accounting information system. Hospital is an organization with highly diversified products. For that reason, activity-based management deemed fit for hospital. This research surveyed 68 hospitals in Jogjakarta Special Region and Central Java to investigate the significant impact of manager’s management accounting knowledge on managers’ style in using management accounting information. It then investigated the impact of manager’s style on the existence of activity-based management in those hospitals. Further, this research examines the DRG acceptability among those hospitals. This research employed Partial Least Square (PLS) to study the impact of managers’ knowledge on managers’ style in using management accounting information and the impact of this style on the readiness of implementing activity-based management. It also used mann-whitney test for assessing whether the distribution of those variables has equal values in private and public hospitals. This research found significant impact of managers’ knowledge on manager’s style in using management accounting information and significant impact of this style on the availability of activity based management implementation. This research also found a relatively low acceptability of Diagnosis-Related Group system among surveyed hospitals. Further, this research found no significant differences in the distribution of those variables between private and public hospitals.

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